Smale Anne-Carien

Anne-Carien Smale

Baker & McKenzie Amsterdam N.V.


Anne-Carien Smale is an associate in the Compensation and Benefits/Tax department of Baker McKenzie's Amsterdam office.

Practice Focus

Anne-Carien focusses on (inter)national wage (and income) tax law as well as social security law. She assists and advises boards, tax departments and human resources teams with respect to compensation and benefit-related questions. She also provides legal support to clients going through the process of tax audits and tax litigation. Furthermore, she sets up and advises on (the tax consequences of) equity incentive plans.

Besides her work for the Compensation and Benefits department, Anne-Carien is a lecturer at Leiden University on the subject of wage (and income) tax. She also writes annotations for Dutch tax magazine FED.

Professional Associations and Memberships

  • Dutch Bar Association (NOvA)
  • Dutch Assocation of Tax Advisors (NOB)


  • Amsterdam~Netherlands


  • Leiden University (LLM) (2016)
  • Leiden University (LLB) (2014)


  • Dutch
  • English
  • Author, "Verslag van de 47e Fiscale Conferentie," Weekblad Fiscaal Recht, October 2019

  • Author, Annotation to Supreme Court ruling of 15 February 2019 (nr. 18/01914), Fiscaal Tijdschrift FED, FED 2019/124

  • Author, Annotation to Supreme Court ruling of 8 February 2019 (nr. 18/00136), Fiscaal Tijdschrift FED, FED 2019/81

  • Author, Annotation to Supreme Court ruling of 6 July 2018 (nr. 17/03139), Fiscaal Tijdschrift FED, FED 2019/11

  • Author, Annotation to Supreme Court ruling of 23 February 2018 (nr. 17/02487), Fiscaal Tijdschrift FED, FED 2019/87